Item 22 - Appendix 3
West Dunbartonshire Council · 6 November 2024
Back to Infrastructure, Regeneration & Economic Development Committee — 6 November 2024 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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WEST DUNBARTONSHIRE COUNCIL REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status Transport, Fleet & Maintenance Services (807) (680) 126 -16% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 31 August 2024 Budget Details Variance Analysis Variance Overspend anticipated although may reduce following review Transport services across WDC Income is anticipated to be less than budgeted due to number of external users of MOT station being low. Although currently showing an under recovery of full costs a review of service requirements is being undertaken to ensure all applicable costs are recovered. Service User Review ITEM 22 - APPENDIX 3
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status 31 August 2024 Budget Details Variance Analysis Variance Roads Services 2,544 3,193 649 26% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Overspend anticipated although may reduce following review This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols Employee costs are anticipated to overspend by £60k mainly due to essential overtime. Plant hire costs and material costs have increased due to higher inflation than anticipated. The overspend anticipated on this is £308k. Winter gritting is anticipated to overspend £60k due to costs of salt and quantity required. Diesel is anticipated to overspend by £30k due to increased fuel costs. Street lighting is overspending by £45k due to increased utility costs. The remaining overspend anticipated is mainly in relation to general increased costs and inflationary pressures to undertake works required. Costs within the service are recharged to capital however, costs recharged are not sufficient to offset all costs incurred by the service. A review of the delivery of how capital projects are delivered will be undertaken.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status 31 August 2024 Budget Details Variance Analysis Variance Ground Maintenance & Street Cleaning Trading A/c (2,484) (2,212) 272 -11% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Burial Grounds (313) (162) 151 -48% Service Description This service provides burial services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,234) (1,125) 109 -9% Service Description This service provides crematorium services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 8,922 9,298 376 4% Service Description Waste Collection and Refuse disposal services Main Issues / Reason for Variance Mitigating Action Anticipated Outcome None at the moment. Under recovery of income anticipated Income from burials is less than budgeted. This is demand led and may change throughout the year. Under recovery of income anticipated overspend anticipated Income from cremations is less than budgeted. This is demand led and may change throughout the year. None at the moment. All refuse vehicles were received in September so hires have now ceased. Transport costs, are anticipating an overspend of £200k principally due to hire costs being greater than anticipated when the budgets were set because of delays in acquiring new refuse vehicles. This is a part year issue as the majority of vehicles have now been received and hire costs for these vehicles will cease. Employee costs are overspending by £226k mainly due to overtime costs due to requirement to cover public holidays and periods of annual leave or sickness. In addition overtime budgets do not include pay award increase. The overspend is offset by an underspend of £87k in Supplies and Services. Trading operation providing grounds maintenance and street cleaning services Employee costs are overspending by £56k mainly due to additional overtime required for jobs requested by other Services. Supplies and services is forecasting an overspend of £195k due to cost of parts for repairs which is demand led (£60k) and overspending on contractors (£108k). A review of all contractor spend is underway to identify any opportunities to reduce or mitigate the anticipated overspend. The remainder is due to small overspends in various areas. None at the moment. overspend anticipated
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status 31 August 2024 Budget Details Variance Analysis Variance Corporate Assets (2,783) (2,655) 128 -5% Service Description This service provides asset and estate management Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Property costs are overspending by £134k mainly due to increased costs for utilities. None required. Under recovery of income anticipated